题目内容
某中外合资工业制造公司，为增值税一般纳税人，2000年1月开业。2007年适用税率为15%，2008年为减半征收的第二年，企业有关生产、经营资料如下： (1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元； (2)发生产品销售成本1100万元；发生销售费用430万元； (3)发生财务费用220万元，其中：1月1日以集资方式筹集生产性资金300万元，期限1年，支付利息费用30万元(同期银行贷款年利率6%)；4月1日向银行借款500万元用于建造厂房，借款期限1年，当年向银行支付了3个季度的借款利息22.5万元，该厂房于10月31日完工结算并投入使用，企业全部记入了财务费用； (4)发生管理费用260万元，其中含业务招待费130万元、母公司为其提供管理咨询服务，开具发票，企业支付管理咨询费60万元； (5)“营业外支出”账户记载金额44万元。其中：合同违约金4万元；通过民政局对南方灾区的重建捐赠自产产品一批，账面成本40万元(当期同类货物不含税销售价格为56万元)； (6)本年12月购入一套环境保护专用设备自用，取得增值税专用发票300万元，增值税款51万元(增值税不符合退税条件)； (7)当年支付残疾人工资为34万元，已按实际发生额计入当期成本费用。 其他相关资料：购买的环保专用设备符合国家相关抵免税政策。 根据上述资料和税法有关规定，回答下列问题： 计算2008年企业所得税前准予扣除的财务费用为( )万元。
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Taking a Nap During the Day Medical experts say most Americans do not get (51) sleep. They say more Americans need to rest for a short period in the middle of the day. They are advising people to sleep lightly before (52) with other activities. One study earlier this year found that persons who sleep for a few minutes during the day were less (53) to die of disease. The study followed more than 2,300 Greek adults (54) about six years. Adult who rested for half an hour (55) three times a week had a 37 percent lower risk of dying from heart disease than those who did not nap. Study organizers said the strongest evidence was in working men. They said naps might improve (56) by mitigating tension caused by work. Some European and Latin American businesses have supported the (57) of napping for many years. They urge people to (58) work, go home and have a nap before returning. In the United States, some companies let workers rest briefly in their offices. They believe this reduces in their offices. They believe this reduces (59) and accidents, and (60) increases the amount of work a person can do. Sleep experts say it is likely that people make more mistakes at work than at other times. They say people should not carry out important duties when they feel (61) . And they say the best thing to do is to take a nap. About twenty minutes of rest is (62) you need. Experts say this provides extra energy and can increase your effectiveness (63) the end of the day. But experts warn that a nap (64) last no more than twenty to thirty minutes. A longer nap will put the body into deep sleep and waking up will be (65) .
Questions 19～21 are based on the following conversation. What kind of person is Tom supposed to be
杨某，14岁，因涉嫌强奸幼女，由人民检察院依法提起公诉，人民法院受理之后，因为该案涉及被害人的隐私，同时杨某又是未成年人，依法决定不公开审理。根据上述案情，依据刑事诉讼法的相关规定， 关于本案被告人杨某的辩护人，下列说法正确的是：
Taking a Nap During the Day Medical experts say most Americans do not get (51) sleep. They say more Americans need to rest for a short period in the middle of the day. They are advising people to sleep lightly before (52) with other activities. One study earlier this year found that persons who sleep for a few minutes during the day were less (53) to die of disease. The study followed more than 2,300 Greek adults (54) about six years. Adult who rested for half an hour (55) three times a week had a 37 percent lower risk of dying from heart disease than those who did not nap. Study organizers said the strongest evidence was in working men. They said naps might improve (56) by mitigating tension caused by work. Some European and Latin American businesses have supported the (57) of napping for many years. They urge people to (58) work, go home and have a nap before returning. In the United States, some companies let workers rest briefly in their offices. They believe this reduces in their offices. They believe this reduces (59) and accidents, and (60) increases the amount of work a person can do. Sleep experts say it is likely that people make more mistakes at work than at other times. They say people should not carry out important duties when they feel (61) . And they say the best thing to do is to take a nap. About twenty minutes of rest is (62) you need. Experts say this provides extra energy and can increase your effectiveness (63) the end of the day. But experts warn that a nap (64) last no more than twenty to thirty minutes. A longer nap will put the body into deep sleep and waking up will be (65) .
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